<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <title>Title</title>
</head>
<body>
<table border="1px" width="300px" height="200px" align="center">
    <tr>
        <td>11</td>
        <td>12</td>
        <td>13</td>
        <td>14</td>
        <td rowspan="2">14,24</td>
    </tr>
    <tr>
        <td>21</td>
        <td>22</td>
        <td>23</td>
    </tr>
    <tr>
        <td colspan="2">31,32</td>
        <td>33</td>
        <td>34</td>
        <td>35</td>
    </tr>
</table>
</body>
</html>